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Legislative Year: 2023 Change
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Bill Detail: HB23-1017

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Title Electronic Sales And Use Tax Simplification System
Status Introduced In House - Assigned to Finance (01/09/2023)
Bill Subjects
  • Fiscal Policy & Taxes
House Sponsors R. Bockenfeld (R)
C. Kipp (D)
Senate Sponsors K. Van Winkle (R)
J. Bridges (D)
House Committee Finance
Senate Committee
Date Introduced 01/09/2023
Summary

Sales and Use Tax Simplification Task Force. As part of an
effort to simplify the sales and use tax system, the department of revenue
(department) created the electronic sales and use tax simplification system
(SUTS), which is a one-stop portal designed to facilitate the collection
and remittance of sales and use tax. As soon as possible, but no later than
January 1, 2025, the bill requires the department to modify SUTS to:
  • Notify a local taxing jurisdiction when there has been a
change in an account's attributes or when an account has
been closed;
  • Populate a local account number on all returns and
summary reports, if the retailer filing the return has a
number and provides the number in SUTS;
  • Ensure that the missing license tool is working properly;
  • Facilitate the automation of the filing process;
  • Develop a simplified spreadsheet filing system or a filing
option that does not use a spreadsheet;
  • Provide taxpayers with a bulk testing option for address
files;
  • Create a simplified process for filing a zero return; and
  • Include additional use taxes, additional information about
deductions, filtering options, and certain tabs.
The bill permits the department to modify SUTS to:
  • Require retailers to register with a local taxing jurisdiction
in which taxes are due before using SUTS; and
  • Prohibit a retailer from filing a return in SUTS unless the
retailer has the correct local number on the account.
With the exception of charges for payments by credit cards, the bill
prohibits the department from imposing a convenience fee or any other
type of charge for a payment through SUTS and from passing those
charges on to local taxing jurisdictions.
The bill also requires the department to:
  • Create a campaign to promote SUTS for the purpose of
increasing the awareness, participation, and compliance by
retailers and local taxing jurisdictions; and
  • Solicit and consider feedback from interested stakeholders
about enhancements to SUTS that lead to greater local
taxing jurisdiction participation and greater compliance by
retailers.

Committee Reports
with Amendments
None
Full Text
Full Text of Bill (pdf) (most recent)
Fiscal Notes Fiscal Notes (02/01/2023) (most recent)  
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